【主讲】李时宇 (中国人民大学)
【主题】Revenue-neutral and China’s Tax Reforms
【时间】2016年5月20日 (周五) 15：30-17：00
【地点】上海财经大学经济学院楼602室
【语言】中文
【摘要】This paper develops a dynamic equilibrium model of overlapping generations to study the effects of China’s tax reforms on capital accumulation and the welfare of current and future generations. Total tax revenue is fixed, and consumption-type value-added tax is reduced in response to the introduction of a new tax. An introduction of a sales tax will decrease capital and output immediately, but increase capital and output in the long run because the positive effect of a higher wage dominates the negative effect of a higher capital price; an introduction of a sales tax will decrease the utility of current generations, i.e., current retirees and current workers, while increasing the utility of future generations. An introduction of a property tax will decrease capital and output, and decrease the utility of current and future generations. An introduction of an environmental tax will lower capital and output in the short run as well as in the long run, while it will increase current and future generations’ utility because of the improvement of environmental quality.
【讲员简介】李时宇，中国人民大学财政金融学院副教授，2011年在北京大学获得博士学位，主要研究方向为公共财政、宏观经济和经济增长，2009/2010年期间在美国波士顿大学交流访问。目前已经在诸如China Economic Review; Journal of Policy Modeling, Social Science Journal等期刊上发表文章。
